- The case involves the reopening of the plaintiff’s preliminary VAT assessments for the first three quarters of 2009.
- The dispute revolves around whether the deadline for reopening, as specified in the tax administration law, was met.
- There were undisputed special circumstances under Section 32(1)(4) of the tax administration law.
- The district court found additional special circumstances under Section 32(2), 4th paragraph, justifying disregarding the 6-month reaction period in Section 32(2), 1st paragraph.
- The Ministry of Taxation appealed to the Eastern High Court, which concluded that the reaction period had been exceeded based on evidence from an email. The court also determined that no special circumstances justified disregarding the deadline. As a result, the Ministry of Taxation was acquitted.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
